United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C80862 - NY C80917 > NY C80881

Previous Ruling Next Ruling
NY C80881

October 20, 1997

CLA-2-54:RR:NC:TA:352 C80881


TARIFF NO.: 5407.73.2015

Ms. Susan Welbig
Nils Inc.
11185 Condor Avenue
Fountain Valley, CA 92708-6103

RE: The tariff classification of twill woven fabric of yarns of different colors from Sweden

Dear Ms. Welbig:

In your letter dated September 25,1997 you requested a tariff classification ruling.

The submitted sample, designated as style Nostalgia pattern #7675, is a twill woven fabric composed of yarns of different colors and containing 55% filament polyester and 45% filament polyamide. It is manufactured using 200 decitex filament yarns in the filling and 78 decitex filament yarns in the warp. The yarns in both the warp and filling have zero twist. Weighing 144 g/m2, this product will be imported in 148 centimeter widths. A light polyurethane coating has been applied to this product. You have indicated that the polyurethane coating weighs approximately 14 g/m2. Your correspondence indicates that this fabric will be used to manufacture apparel for snow skiing.

Your letter suggests that these goods should be classified as fabrics impregnated, coated, covered or laminated with plastics in subheading 5903.20.2500, HTS. Classification under this subheading is not possible in view of the limiting language contained in Note 2 to chapter 59.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:

(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;

Since the impregnation, coating, covering or lamination on the sample submitted is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification as a coated or laminated fabric in heading 5903, HTS.

The applicable subheading for the twill woven polyester/polyamide blend fabric will be 5407.73.2015, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2. The rate of duty will be 14.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: